Merthyr Industrial Services Ltd, Pengarnddu Industrial Estate, Merthyr Tydfil, CF48 2TA

What was argued and what the tribunal found

The appellant submitted a material change of circumstances proposal dated 12 May 2021 in respect of the 2017 non-domestic rating list, arguing that contamination on the site from illegally stored waste resulted in a reduction in rateable value with effect from 30 March 2017. The appellant also sought to rely on arguments regarding beneficial occupation and the reality principle. The Tribunal found that its jurisdiction was limited to determining whether a material change of circumstances, as defined by statute, had occurred on or around 30 March 2017. It rejected the appellant's invitation to extend its scope beyond the grounds stated in the proposal. The Tribunal found no evidence of any physically manifest change at the property or in the locality on or around that date and therefore determined that no qualifying MCC had occurred. The appeal was dismissed.

Summary generated from the decision text and checked against it. The appellant was HDR Group, represented.

Grounds argued

• Change of circumstances · decisive

Change of circumstances

contamination from waste

Evidence

Expert report

Cases cited

Davey (VO) v O'Kelly; BNPPDS (J) Ltd v Hitchings (VO); Fusetron Ltd v Whitehouse (VO)

Hearing

9 July 2025

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